Decree No. 181 revokes Article 182 of the Stamp Tax Ordinance of 1929 and waives stamp tax for applications to enroll in school or to take examinations from October 1, 1946.
要点
- The taxpayer → is not required to pay stamp tax on applications to enroll in school or to take examinations from October 1, 1946 → Article 2
- The Minister of Finance → shall be responsible for implementing this Decree → Article 4
- Article 182 of the Stamp Tax Ordinance dated November 6, 1929 → is revoked → Article 1
- This Decree → takes effect from October 1, 1946 → Article 3
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Decree
Of the President of the Government of the Democratic Republic of Vietnam No. 181 dated September 13, 1946
The President of the Government of the Democratic Republic of Vietnam
Pursuant to the Ordinance issued on November 6, 1929 regarding stamp tax;
At the proposal of the Minister of Finance;
After consultation with the Standing Committee of the National Assembly and the Council of Ministers,
Decrees:
Article 1: Abolish Article 182 of the Ordinance issued on November 6, 1929 concerning stamp tax.
Article 2: Applications for admission or examination registration are exempt from stamps henceforth.
Article 3: This Decree takes effect as of October 1, 1946.
Article 4: The Minister of Finance shall implement this Decree.
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